| EVA财务管理理论探讨及对中国企业的启示 |
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| 引用本文： | 严虹.EVA财务管理理论探讨及对中国企业的启示[J].辽宁工程技术大学学报(社会科学版),2006,8(2):167-169. |
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| 作者姓名： | 严虹 |
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| 作者单位： | 山东工商学院,学报编辑部,山东,烟台,264005 |
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| 摘 要： | 采用演绎法和归纳法,对EVA财务管理理论存在的问题进行了研究,指出EVA指标的历史局限性、信息含量的局限性和形成原因的局限性,并结合中国企业的具体情况提出了相应的改进措施,进一步提高了EVA理论在中国企业应用的现实性。
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| 关 键 词： | 经济增加值 业绩评价 激励机制 |
| 文章编号： | 1008-391X(2006)02-0167-03 |
| 修稿时间： | 2005年11月22 |
Discussion on the theory of EVA financial managements and its enlightenment to our country's enterprise |
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| YAN Hong.Discussion on the theory of EVA financial managements and its enlightenment to our country''''s enterprise[J].Journal of Liaoning Technical University(Social Science Edition),2006,8(2):167-169. |
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| Authors: | YAN Hong |
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| Abstract: | The article studies the problem of the EVA theory of financial management by the methods of deduction and induction,pointing out the localization of EVA index in the aspects of history and quality of information and reasons of forming.Then,according to the real situation of our country,the article puts forward some measures on how to improve the index in order to make them have the realistic value for our country's enterprises. |
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| Keywords: | economic value-added achievement appraise encourage mechanism |
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